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§7214. Offenses by officers and employees of the United States — Inbound Citations

26 U.S.C. § 7214

Cited by 2 provisions in release 119-102.

Citations to 26 U.S.C. § 7214 as a whole

  • 26 U.S.C. § 6103(e)(11)
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    (11) In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—
    (A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,
    (B) whether any such investigation substantiated such a violation by any individual, and
    (C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).

Citations to §7214(a)